1. Read Case 11-2A and the Appendix to the case- the appendix defines and explains the various financial instruments in the case- this is an early holiday gift.
2. Review the financial instruments listed in the appendix.
3. Using the worksheet below, determine the appropriate classification in the fair value hierarchy for each of the instruments referenced in the case as of December 31, 2012. Provide support from appropriate authoritative guidance.
(In fact, just complete the form/worksheet based on the article and requirements)
